AUDITOR’S SUMMARY 17 funds and accounts did not meet criteria WE REVIEWED 107 FUNDS AND ACCOUNTS administered by the Department of Land and Natural Resources (DLNR) and reported on 37 of them – specifically, 18 special funds, 1 revolving fund, 9 trust funds, and 9 trust accounts. We found 9 special funds, 4 trust funds, ...
Read More 18-19, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Land and Natural Resources
Summary
In its 2018 report to the Legislature, OHCA stated that all deficiencies identified during an inspection must be corrected before a care home facility is relicensed. However, since OHCA does not conduct follow-up visits to verify implementation of the Plan of Correction, there is no way to determine if corrections have in fact been made. ...
Read More 18-18, Audit of the Office of Health Care Assurance’s Adult Residential Care Homes Program
AUDITOR’S SUMMARY One trust fund did not meet criteria OUR REVIEW OF SIX TRUST FUNDS and four trust accounts of the Department of Defense (DOD) found one trust fund did not met criteria and should be closed.Section 23-12, Hawai‘i Revised Statutes (HRS), requires the Auditor to review all existing special, revolving, and trust funds every ...
Read More 18-11, Review of Special Funds, Revolving Funds, Trust Funds, and Trust Accounts of the Department of Defense